Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal JAZ: Jurnal Akuntansi Unihaz
Sianturi Duma Roland
Universitas Prof Dr. Hazairin SH Bengkulu
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JAZ: Jurnal Akuntansi Unihaz

 1 
PENGARUH INDEPENDENSI, KOMPETENSI, DAN INTEGRITAS TERHADAP PEMBERIAN OPINI AUDIT (Studi Kasus pada Inspektorat Provinsi Bengkulu) Sianturi Duma Roland; Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.991

Abstract

This study discusses the importance of independence, competence, and integration in giving audit opinions in the Bengkulu Province Inspectorate. Methods of data analysis using Multiple Linear Regression. From the Calculation Result, a linear regression equation is obtained, namely Y = 3,410 + 0,281X1 + 0,523X2 + 0,114X3 + ?, where from the results which can be interpreted, a positive relationship between the two variables is needed. The coefficient of determination (R ²) of 0.827 shows the effect of independence, competence, and integrity on the provision of audit opinions in the Inspectorate of Bengkulu Province is very strong. Based on the t value obtained in the hypothesis test (t-test), then the t value obtained is 2.771 for the first variable, t arithmetic for 5.530 for the first variable, t arithmetic for 2.245 for the variable variable, while the t table value is 1.683 (t arithmetic )> t table). This means that the hypothesis is accepted or below the value of 0.05, proving independence, competence, and positive integrity of the audit opinion in the Bengkulu Province Inspectorate.
Co-Authors Yulianasari, Nina